AZ HB2105

Requires the Department of Revenue to notify property owners before conducting inspections to investigate property valuations and provide them a copy of the inspection report afterward.

Mandates county assessors to notify owners of agricultural property before inspections occur, including the specific date, and provide a copy of the inspection report.

Exempts agricultural properties that meet classification criteria from on-site inspections for three years following their most recent inspection.

Allows inspections within the three-year exemption period only if the owner files a change-in-use notice, the property is split, or there is a change in ownership or lease.